NIKDENT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
NIKDENT
Largest movements
- Receivables within one year +€56,342
up €56,342 (+107.3%), from €52,503 to €108,845
- Cash +€9,112
up €9,112 (+68.3%), from €13,348 to €22,460
mainly Other debts (+€56,486) and Net result for the year (+€54,932)
- Tangible fixed assets -€4,699
down €4,699 (-69.6%), from €6,755 to €2,056
of which Furniture and vehicles: -€3,244
- Other debts +€56,486
new in 2025: €56,486
- Tax, wage and social debts +€6,010
up €6,010 (+66.0%), from €9,100 to €15,110
- Profit (loss) carried forward -€1,554
down €1,554 (-2.7%), from €57,974 to €56,420
- Gross operating margin +€46,402
up €46,402 (+154.4%), from €30,059 to €76,461
- Taxes +€17,261
up €17,261, from -€2,132 to €15,129
- Depreciation -€3,068
down €3,068 (-56.2%), from €5,457 to €2,389
- Financial income +€2,846
new in 2025: €2,846
- Other operating charges +€823
up €823 (+100.2%), from €822 to €1,645
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,673 | €133,435 | +€60,762 | +83.6% |
| Fixed assets | 21/28 | €6,755 | €2,056 | -€4,699 | -69.6% |
| Tangible fixed assets | 22/27 | €6,755 | €2,056 | -€4,699 | -69.6% |
| Furniture and vehicles | 24 | €5,300 | €2,056 | -€3,244 | -61.2% |
| Other tangible fixed assets | 26 | €1,455 | - | -€1,455 | |
| Current assets | 29/58 | €65,918 | €131,379 | +€65,461 | +99.3% |
| Amounts receivable within one year | 40/41 | €52,503 | €108,845 | +€56,342 | +107.3% |
| Other amounts receivable | 41 | €52,503 | €108,845 | +€56,342 | +107.3% |
| Cash at bank and in hand | 54/58 | €13,348 | €22,460 | +€9,112 | +68.3% |
| Deferred charges and accrued income | 490/1 | €67 | €74 | +€7 | +11.2% |
| Total equity and liabilities | 10/49 | €72,673 | €133,435 | +€60,762 | +83.6% |
| Equity | 10/15 | €62,974 | €61,420 | -€1,554 | -2.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,974 | €56,420 | -€1,554 | -2.7% |
| Amounts payable | 17/49 | €9,699 | €72,016 | +€62,317 | +642.5% |
| Amounts payable within one year | 42/48 | €9,699 | €72,016 | +€62,317 | +642.5% |
| Trade debts | 44 | €599 | €420 | -€179 | -29.9% |
| Suppliers | 440/4 | €599 | €420 | -€179 | -29.9% |
| Taxes, remuneration and social security | 45 | €9,100 | €15,110 | +€6,010 | +66.0% |
| Taxes | 450/3 | €9,100 | €15,110 | +€6,010 | +66.0% |
| Other amounts payable | 47/48 | - | €56,486 | +€56,486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,457 | €2,389 | -€3,068 | -56.2% |
| Other operating charges | 640/8 | €822 | €1,645 | +€823 | +100.2% |
| Non-recurring operating charges | 66A | - | €5,150 | +€5,150 | |
| Gross operating margin | 9900 | €30,059 | €76,461 | +€46,402 | +154.4% |
| Operating profit (loss) | 9901 | €23,780 | €67,277 | +€43,497 | +182.9% |
| Financial income | 75/76B | - | €2,846 | +€2,846 | |
| Recurring financial income | 75 | - | €2,846 | +€2,846 | |
| Financial charges | 65/66B | €94 | €62 | -€32 | -33.7% |
| Recurring financial charges | 65 | €94 | €62 | -€32 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €23,686 | €70,060 | +€46,374 | +195.8% |
| Income taxes | 67/77 | -€2,132 | €15,129 | +€17,261 | |
| Profit (loss) for the period | 9904 | €25,818 | €54,932 | +€29,114 | +112.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,818 | €54,932 | +€29,114 | +112.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.